After purchasing a Code Signing Certificate for your organization or for your individual usage, you need to verify your organization or personal identity to Certificate authorities (CA), to sign your code with digital signature.
Authenticode (Code Signing) is not a guarantee that the software that has been digitally signed is bug free or even virus/malware free. All a digital signature says is “this file has not been modified since it was signed by the publisher”. Having said that it is worth noting that obtaining a code signing certificate is not free and that companies or individuals that apply for a code signing certificate do have tA professional opinion letter is one of the verification method, approved by Comodo, in which you have to get letter written by attorney or from the accountant to verify the authentication of your organization. pay a fee and do have to prove their identity to the company that issues the certificate.
The Certificate authority suggest you the POL (Professional Opinion Letter) when you applying for organization validated code signing certificate.
Below links to PDF file format for Comodo, Symantec & Thawte attorney and professional opinion letters.
Note:The notarization of identity documents must be in English may be not valid in other language.